PTPN X Laporan Tahunan 2014
405
PT PERKEBUNAN NUSANTARA X PT PERKEBUNAN NUSANTARA X
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2014 dan December 31, 2014 and
untuk Tahun yang Berakhir 31 Desember 2014 for the Year Ended December 31, 2014
Dengan Angka Perbandingan Tanggal 31 Desember 2013; dan With Comparative Figures dated December 31, 2014; and
01 Januari 2013 31 Desember 2012; dan January 01, 2013Dcecember 31, 2012; and
Untuk tahun yang berakhir 31 Desember 2013 for the Year Ended December 31, 2013
Dalam Rupiah, kecuali Dinyatakan Lain Expressed in Rupiah, Unless Otherwise Stated
22. PERPAJAKAN lanjutan 22. TAXATION continued
c. Beban Penghasilan Pajak lanjutan
c. Tax Expense Benefits continued
PT Dasaplast Nusantara PT Dasaplast Nusantara
Beban Pajak Kini Current Tax Expenses
Final Final
Tidak Final Not - Final
Beban Penghasilan Deferred Tax
Pajak Tangguhan Expense Income
PT Energi Agro Nusantara PT Energi Agro Nusantara
Beban Pajak Kini Current Tax Expenses
Final Final
Tidak Final Not - Final
Beban Penghasilan Deferred Tax
Pajak Tangguhan Expense Income
PT Nusantara Medika Utama
PT Nusantara Medika Utama Beban Pajak Kini
Current Tax Expenses Final
Final Tidak Final
Not - Final Beban Penghasilan
Deferred Tax Pajak Tangguhan
Expense Income
Ditambah Dikurangi : Addition Less :
Perbedaan Waktu Time Differences
Penyisihan Piutang Allowance of Receivable
Penurunan Nilai Persediaan Inventory Impairment
Cadangan Imbalan Kerja Employee Benefits
Amortisasi Amortitation
Cadangan biaya tahun lalu Last years of Backup
Cadangan Biaya Tahun Ini Last years of Backup
Realisasi Imbalan Kerja
Employee Benefit Realisation
Perbedaan Tetap Permanent Differences
Pendapatan Sewa
asset leasesale of assets Deposit rates
Bunga deposito jasa giro
services current account Beban Pemeliharaan
Maintenance Costs
Beban Olahraga dan Rekreasi
Cost of Sports and Recreation Beban Komunikasi
Communication Costs Ekspl. Mess Peris.
Ekspl. Mess Peris.
Saldo dipindahkan Carried forward balance
3.258.152.773 3.457.171.787
289.720.000 294.572.365
543.558.325 748.481.480
1.550.506.978 2.981.872.946
5.819.290.033 3.308.031.410
7.528.343.764 1.904.194.680
49.758.384.873 -
- 1.308.322.212
7.601.776.708 2.685.000.000
3.308.866.000 7.601.776.708
14.949.294.645 29.099.627.116
260.857.331 -
272.022.034 -
53.038.368.536 5.514.331.085
Perbedaan antara
Penyusutan Aset
Tetap Komersil dan Fiskal.
6.763.551.244 17.706.969.047
Difference Between
Depreciation of Fixed Assets Commercial and Fiscal.
Profit Loss before Tax Income based
on Consolidated
Comprehensive Income
Statement. Rugi Entitas Anak Sebelum
Pajak Penghasilan. 38.038.379.036
17.821.796.209 Subsidiary Loss Before Income
Tax. Laba Perusahaan Sebelum
Pajak Penghasilan.
5.923.540.354 167.592.303.119
Company Profit Before Income Tax.
2014 2013
Laba Rugi sebelum Pajak Penghasilan
berdasarkan Laporan
Laba Rugi
Komprehensif Konsolidasian. 43.961.919.391
185.414.099.328 697.773.978
251.967.183
Beban Pajak 6.476.677.003
4.365.145.567 Tax Expenses
Tax Benefits
99.695.981 -
7.074.755.000 4.617.112.750
Rekonsiliasi antara Laba sebelum pajak penghasilan seperti yang
disajikan dalam
laporan keuangan
dan taksiran
penghasilan kena pajak untuk tahun yang berakhir 31 Desember 2014 dan 2013 sebagai berikut:
A reconciliation between income before provision for income tax according to the income statement with estimated taxable
income for the year ended December 31, 2014 and 2013 as follows:
50.352.925 -
Penghasilan Pajak
33.206.596 -
17.146.329 -
- -
Beban Pajak 963.344.023
1.252.523.803 Tax Expenses
1.002.916.000 1.513.710.250
42.654.144 261.186.447
3.082.167 -
2014 2013
PTPN X Laporan Tahunan 2014
406
PT PERKEBUNAN NUSANTARA X PT PERKEBUNAN NUSANTARA X
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2014 dan December 31, 2014 and
untuk Tahun yang Berakhir 31 Desember 2014 for the Year Ended December 31, 2014
Dengan Angka Perbandingan Tanggal 31 Desember 2013; dan With Comparative Figures dated December 31, 2014; and
01 Januari 2013 31 Desember 2012; dan January 01, 2013Dcecember 31, 2012; and
Untuk tahun yang berakhir 31 Desember 2013 for the Year Ended December 31, 2013
Dalam Rupiah, kecuali Dinyatakan Lain Expressed in Rupiah, Unless Otherwise Stated
22. PERPAJAKAN lanjutan 22. TAXATION continued
c. Beban Penghasilan Pajak lanjutan
c. Tax Expense Benefits continued
Saldo dipindahkan Carried forward balance
Buku, Koran dan Majalah Newspapers and Magazines
Beban Tamu, Selamatan Entertainment
Sumbangan donation
Beban Keamanan Cost of Security
Jaminan Sosial Pensiun Social Security Retirement
Pengeluaran Khusus Special spending
Denda Pajak Tax Pinalty
Beban PPh Final Final Tax Expense
Beban Lainnya Other costs
Jumlah Koreksi Total Correction
Penghasilan Kena Pajak Taxable Income
Pajak Penghasilan Corporate Income
Badan Terhutang Tax Payable
Kredit Pajak : Credit Tax :
Pasal 22 DN Article 22 Domestic
Pasal 22 Impor Article 22 Import
Pasal 23 Article 23
Pasal 25 Article 25
Kurang Lebih Bayar Pajak
Tax Under Over Payment Perhitungan BebanPenghasilan Pajak Tangguhan
Calculation of Deferred Tax Expenses Benefits
Induk Perusahaan : Penyusutan dan Amortisasi
Depreciation and Amortization
Penurunan Nilai Piutang
Impairment of Receivable
Penurunan Nilai Persediaan
Impairment of Inventory
Penurunan Nilai Aset Tetap
Impairment of Fixed Assets
Kewajiban IPK
IPK obligations
Koreksi Saldo Awal Bonus
Bonus Beginning Balance Adjustment
Bonus dan Tantiem
Bonus and Tantiem
Entitas Anak : Kewajiban IPK
IPK obligations Cadangan Penurunan Nilai Piutang
Impairment of Receivable
Penyusutan dan Amortisasi
Depreciation and Amortization
Manfaat Tangguhan Deferred Benefits
Sebelum Akusisi Before Acquisition
62.158.839 -
Jumlah
1.073.227.500 1.073.227.500
Sub Jumlah
58.194.160.414 89.544.250
58.283.704.789
15.149.990.434
Selisih saldo akhir tahun 2013 dengan saldo awal 2014 dipengaruhi pengambilalihan saldo awal aset pajak tangguhan
PT Mitratani 27 yang diakibatkan oleh perubahan kepemilikan saham dari minoritas menjadi mayoritas.
Difference in the final balance of 2013 to early 2014 affected the balance of the takeover of the beginning balance of
deferred tax assets of PT Mitratani 27 caused by the change of ownership of a minority into a majority.
Sub Total Total
Sub Jumlah
3.204.097.770 995.196.927
4.199.294.697 61.398.258.184
1.084.741.177 62.482.999.486
62.158.839 41.707.549.515
819.995.750 42.527.545.265
- 1.900.444.000
1.900.444.000 141.178.000
68.005.500 209.183.625
280.621.000 -
280.621.000
Parent Entity:
11.097.503.899 1.690.887.750
9.406.616.149 4.967.308.000
65.214.250 5.032.522.250
696.664.793 570.163.386
1.266.828.179
Sub Total Subsidiaries :
2.435.870.138 340.488.049
2.776.358.187 9.404.000
84.545.492 93.949.492
-
4.455.452.332 31 Desember 2014 December 31, 2014
Saldo Awal Beginning
Balance Manfaat Beban
Pajak Tangguhan Benefit Expenses
Deferred Tax Saldo Akhir
Ending Balance Aset Liabilitas
Pajak Tangguhan
Assets Liabilities
Deferred Tax Aset Liabilitas
Pajak Tangguhan Assets
Liabilities Deferred Tax
Jumlah 19.152.984.184
51.490.317.168 Total
18.098.557.010 48.143.315.814
16.011.975.341 223.783.078.958
10.088.434.987 56.190.775.839
1.383.511.568 610.388.381
581.929.003 -
- 1.298.931.607
698.217.985 547.922.132
175.538.000 2.705.818.000
180.671.189 93.261.222
4.002.993.750 55.945.769.500
2.447.820.651 1.891.081.587
4.902.971.500 6.335.516.414
215.029.451 553.021.180
6.694.144.650 7.888.777.134
8.387.052.669 7.814.972.284
14.949.294.645 29.099.627.116
2014 2013
425.270.140 698.460.136
